CFE Tax Advisers Europe

CFE Tax Advisers Europe welcomes the opportunity to respond to the European Commissions consultation the 28th Regime, an initiative announced by European Commission President Ursula von der Leyen. CFE strongly supports the objective of creating a simplified EU-wide entity structure to facilitate the expansion of start-ups and scale-ups.

CFE Tax Advisers Europe has prepared an Opinion Statement on the European Commissions Call for Evidence on the Omnibus on Taxation, which aims to streamline and modernise key EU corporate tax directives, including the Anti-Tax Avoidance Directive (ATAD). CFE welcomes the Commissions focus on simplification and supports the objective of improving the coherence and efficiency of the EU direct tax framework.

CFE welcomes the opportunity to contribute its input on the proposed Council Directive: Business in Europe: Framework for Income Taxation (BEFIT). The question that arises is whether there a need for BEFIT and is it in line with the stated legal bases of article 115 of the Treaty on Functioning of the European Union, its subsidiarity and its proportionality.

Attached is CFE Tax Advisers Europe's Opinion Statement FC 10/2023 on the EU Commission Transfer Pricing Proposal. CFE welcomes the opportunity to contribute through ongoing engagement with the European Commission and European Parliament, in discussions in our role as a Member of the EU expert group, Platform for Tax Good Governance and Aggressive Tax Planning and via the public consultation process.

Attached is CFE Tax Advisers Europe's Opinion Statement FC 9/2023 on the EU Commission Proposal on establishing a Head Office Tax system for micro, small and medium sized enterprises and amending Directive 2011/16/EU.

CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission Public Consultation on the Introduction of a New Corporate Taxation System in Europe. The European Commissions plans to overhaul Europes business taxation rules by introducing a single corporate tax rulebook, known as the Business in Europe: Framework for Income Taxation (BEFIT), merits a thorough dialogue with all involved…

CFE Tax Advisers Europe broadly welcomes the EU Commissions VAT in the Digital Age (ViDA) legislative proposals which aim to adapt current VAT rules in the EU in light of changes brought about by digitalisation of the economy.

CFE Tax Advisers Europe has now published an Opinion Statement concerning the EU Commissions withholding tax proposal to introduce legislation on a new EU system for the avoidance of double taxation and prevention of tax abuse: Faster and Safer Relief of Excess Withholding Taxes.

CFE Tax Advisers Europe welcomes the opportunity to respond to the European Commissions consultation on the VAT rules applicable to the travel and tourism sector, and in particular to the Tour Operators Margin Scheme (TOMS). CFE is of the view that TOMS, in its current form, no longer fulfils its original objectives of simplification and fair taxation.

CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission Proposal for a Council Directive on debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes (“DEBRA”).

This contribution is submitted by CFE Tax Advisers Europe in response to the European Commissions public consultation and Call for Evidence on the recast of the Directive on Administrative Cooperation in the field of taxation (DAC). The submission sets out CFEs views, technical observations and recommendations based on practical experience with the application of the DAC framework across Member States.

FE Tax Advisers Europe has issued an Opinion Statement on the EU proposal on fighting the use of shell entities and arrangements for tax purposes (Unshell or ATAD3 proposal). CFE Tax Advisers Europe welcomes the work of the European Commission in seeking to reduce tax evasion throughout the EU, the aim of which CFE has always fully supported.

CFE Tax Advisers Europe has issued an Opinion Statement on the public consultation launched by the European Commission on 6 July 2022 on the policy options being considered ‘to improve a regulatory framework for tax intermediaries', through a legislative proposal to tackle the role of ‘Enablers’ that facilitate tax evasion and aggressive tax planning in the European Union (Securing the Activity Framework of Enablers…

CFE Tax Advisers Europe has issued an Opinion Statement on the ongoing process that seeks to enact the Pillar 2 political agreement into the legal order of the EU and other states. CFE welcomes the historic agreement on the global tax reform with a key objective of stabilising the international corporate tax framework arising from the challenges of the digitalising economy.

CFE Tax Advisers Europe, the leading body representing European tax institutes and associations of tax advisers, welcomes the renewed focus of the European Commission on taxpayers' rights and tax certainty, in particular for smaller taxpayers.